THE PUBLIC BOND WITH TAX EFFECTIVE GIVING

ATTITUDES TO TAX-EFFECTIVE GIVING

In the last few decades, governments have developed tax incentives and reliefs as a way to stimulate charitable giving and strengthen the third sector. Now, with our financial health currently at risk, with funding being squeezed and demand for the essential services provided by the sector rising dramatically, maximising charitable giving has never been more important.

This report examines the key tax-efficient giving mechanisms, in order to understand the extent of the bond between the UK public and these forms of effective giving. This analysis also focuses on the perspective of higher-rate taxpayers, and provides insight into their attitudes towards the 20% personal tax relief available on charitable donations.